WHITEHEAD v. COMMISSIONER OF INTERNAL REVENUE

No. 5349.

148 F.2d 718 (1945)

WHITEHEAD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

April 9, 1945.


Attorney(s) appearing for the Case

John F. Greaney, of Washington, D. C., for petitioner.

I. Henry Kutz, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Robert Koerner, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PARKER, SOPER, and DOBIE, Circuit Judges.


DOBIE, Circuit Judge.

This is an appeal by Eleanor Whitehead (hereinafter called petitioner) from a decision of the Tax Court of the United States determining the amount of petitioner's federal income tax for the year 1941.

William Kable, prior to his death in 1920, created a testamentary trust for the benefit of petitioner (his wife) and their three children. In the corpus of this trust were all the outstanding shares of stock in the Staunton Military Academy...

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